Paragraph 651
In section 787(5) (company ceasing to be member of group because of exempt distribution)—
(a)
in the definition of “exempt distribution” for “section 213(2) of ICTA” substitute “ section 1076 or 1077 of CTA 2010 ”, and
(b)
in the definition of “chargeable payment” for “section 214(2) of that Act” substitute “ section 1088(1) of CTA 2010 ”.